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NY L81456

January 4, 2005

CLA-2-39:RR:NC:SP:221 L81456


TARIFF NO. 3924.10.4000

Ms. Francine Marcoux
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of plastic kitchen articles from Taiwan.

Dear Ms. Marcoux:

In your letter dated December 3, 2004, you requested a classification ruling.

You have submitted illustrations of item number 28220, identified as a microwave pot with lid, and a set of alphabet cookie cutters. Both articles are made of polypropylene plastic material.

Item number 28220 is a microwavable container that is suitable for cooking pasta and vegetables. The plastic container can be used to cook, steam, strain and drain foods. It can also be used for soaking and rinsing berries. The container is designed with a spout on each side to allow for pouring liquids. The snap-on slotted lid doubles as a colander. This pot holds up to 4 cups.

The cookie cutters are made of plastic and are in the shape of the letters of the alphabet. Each cutter measures 1” x 1” and the set contains all 26 letters of the alphabet plus two bonus cutters. The set of 28 cutters is advertised for use by children to have fun learning their ABC’s while baking cookies.

The applicable subheading for the plastic microwave pot with lid and the plastic alphabet cookie cutters will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: Other. The rate of duty will be 3.4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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